Valuation & AppraisalQuestion 89 of 120

The cost approach to value is often most appropriate for:

a.Typical existing single-family homes with many recent sales
b.Vacant land with no improvements
c.Newer or special-purpose properties with few comparable sales
d.Rental apartment complexes valued on income

Explanation

The cost approach estimates value as land value plus the depreciated cost to rebuild the improvements, and it works best for newer or special-purpose buildings such as schools or churches where comparable sales are scarce. It relies on estimating replacement or reproduction cost and deducting depreciation. It is less reliable for older properties with significant depreciation.

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